2023 (2) TMI 131

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....ABLE MS. JUSTICE SONIA GOKANI 1. This Court has substantially heard the learned advocates on both the sides. The ground of show cause notice being cryptic and the order of cancellation of registration also being one liner is the thrust of arguments. The petitioner having approached the Appellate Forum, which had not entertained it on the ground of delay in preferring the appeal is the line of arg....

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....e number of registrations have been cancelled under sub-section (2) of section 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and the period of thirty days provided for application for revocation of cancellation order in subn-section (1) of section 30 of the said Act, the period for filing appeal under ....

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....ed advocate, Mr.Hasit Dave says that the petitioner is ready to pay the taxes, which he shall do and will also move the concerned officer seeking the revocation. The Apex Court's direction for enlargement of the time during the COVID-19 also will come to rescue. 3. We also notice the powers given to the officer concerned under Rule 23 of CGST Rules where the proper officer if, is satisfied for th....